Insight

Almost 80% of the Swiss electorate voted “yes” to the OECD minimum tax rate. They were quite right to do so, but careful implementation is now called for. In certain aspects, the new OECD rules are not entirely compatible with Swiss tax law as it stands. There are unforeseen pitfalls in relation to holdings – we are, after all, talking about large corporate groups. The authorities must therefore get to work straight away.